Tax Administration Organization Act 2010
| Basic data | |
|---|---|
| Title: | Federal law on the structure and jurisdiction of the federal tax administration |
| Short title: | Tax Administration Organization Act 2010 |
| Abbreviation: | AVOG 2010 |
| Type: | Federal law |
| Scope: | Austria |
| Legal matter: | Tax law |
| Issued on: | |
| Entry into force on: | July 1, 2010 |
| Last change by: | BGBl. I No. 40/2017 |
| Please note the note on the applicable legal version. | |
By dispensing Administration Organization Act 2010 (AVOG 2010) should in Austria the formal tax law clearer and be modernized.
The previous rules of jurisdiction in the Federal Tax Code (BAO) and the previous AVOG have been merged. To implement the AVOG, the ordinance of the Federal Minister of Finance for the implementation of the Tax Administration Organization Act 2010 (AVOG 2010 - DV) was issued on the basis of Sections 8, 9 and 10 of the AVOG 2010 .
According to the materials for laws were adopted, the taxpayer should as a "customer" of the future financial management are considered.
Influence on other laws
The AVOG 2010 made the
- 1988 Income Tax Act ,
- Restructuring Tax Act,
- Fees Act 1957 ,
- Capital Transfer Tax Act 1934,
- Insurance Tax Act 1953,
- Fire Protection Tax Act 1952,
- Motor Vehicle Tax Act 1992,
- Family Burdens Equalization Act 1967,
- Federal Tax Code ,
- Financial Criminal Law,
- Broadcasting Fee Act,
- Compensation Act CSSR and
- EC Enforcement Assistance Act
changed.
construction
The AVOG 2010 consists of four main parts with 32 paragraphs .
1st part (general provisions, §§ 1 to 7)
Part 2 (Federal Ministry of Finance, Section 8)
Part 3 (Tax and Customs Administration Sections 9 to 29)
4th part (entry into force, transitional and final provisions, §§ 30 to 32)
The third part of the AVOG is the relevant part of the law. This regulates the authorities of the tax and customs administration and their responsibilities.
Web links
Individual evidence
- ↑ Federal Law Gazette I No. 9/2010, entered into force on July 1, 2010.
- ↑ Federal Law Gazette II No. 165/2010. The implementing ordinance consists of 20 paragraphs and regulates some provisions of the AVOG 2010 in detail (e.g. with regard to special responsibilities of the customs offices)
